The purpose of the article is the identification and analysis of the current state of financial risks for the financial intermediation sector. It is approached from the bibliographic review carried out on liquidity risks, especially focused on financial intermediation companies in Colombia. Based on this, the research is qualitative with a descriptive scope, based on the review of scientific articles from Scopus and academic Google, using as search criteria, ‘liquidity risk’ (liquidity risk). The information allowed a theoretical approach to the general risk system, types of financial and liquidity risks in financial entities and the methodology for measuring them based on recommendations issued by the Basel Committee and the Superintendency of the Solidarity Economy. As a result, there was a lack of in-depth studies and incipient implementation of the liquidity risk management system. One of the risks with the greatest impact is liquidity, therefore, organizations must have the capacity to meet their responsibilities.